Tax clarification powers cannot determine tax rates where the statute does not authorise such classification decisions.

A clarification issued under section 59A of the Kerala General Sales Tax Act, 1963 could not validly determine the rate of tax on X-ray films because that power did not authorise the Government to decide tax classification or rate. The Tribunal's view that the clarification could not support the revised and original assessments was consistent with binding precedent, and no error of law was shown to justify interference.

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Issues: Whether the Government could, under section 59A of the Kerala General Sales Tax Act, 1963, validly issue a clarification deciding the rate of tax on X-ray films and sustain the revised and original assessments based on that clarification.

Analysis: The governing Bench decision had already held that the State Government was not authorised to decide the question of rate of tax in exercise of powers under section 59A of the Kerala General Sales Tax Act, 1963. The Tribunal's view that the clarification issued under that provision could not lawfully support the assessments was therefore consistent with binding precedent. In the absence of any error of law in that conclusion, the revisions did not warrant interference.

Conclusion: The clarification under section 59A could not validly determine the rate of tax on X-ray films, and the challenge to the Tribunal's order failed.

Ratio Decidendi: A statutory power to issue a clarification cannot be used to determine the rate of tax where the provision does not authorise the Government to decide that question.

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